1 August 2025 false Taxfiler 2024.6 15027711business:PrivateLimitedCompanyLtd2025-08-012026-03-31 150277112025-07-31 150277112025-08-012026-03-31 15027711business:AuditExemptWithAccountantsReport2025-08-012026-03-31 15027711business:FilletedAccounts2025-08-012026-03-31 150277112026-03-31 15027711business:Director12025-08-012026-03-31 15027711business:RegisteredOffice2025-08-012026-03-31 150277112025-07-31 15027711core:WithinOneYear2026-03-31 15027711core:WithinOneYear2025-07-31 15027711core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 15027711core:ShareCapitalcore:PreviouslyStatedAmount2025-07-31 15027711core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 15027711core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 15027711core:PreviouslyStatedAmount2026-03-31 15027711core:PreviouslyStatedAmount2025-07-31 15027711business:SmallEntities2025-08-012026-03-31 15027711countries:EnglandWales2025-08-012026-03-31 150277112024-08-012025-07-31 iso4217:GBP xbrli:pure
Company Registration No. 15027711 (England and Wales)
Top Focus Ltd Unaudited accounts for the period from 1 August 2025 to 31 March 2026
Top Focus Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Top Focus Ltd Company Information for the period from 1 August 2025 to 31 March 2026
Director
Peter James Lloyd
Company Number
15027711 (England and Wales)
Registered Office
Made Simple Group 20-22 Wenlock Road London London N1 7GU England
Accountants
Huston & Co 13 Cabin Hill Gardens Ballycloghan BELFAST Co Down BT5 7AP
- 3 -
Top Focus Ltd Accountants' report
Accountants' report to the director of Top Focus Ltd on the preparation of the unaudited statutory accounts for the period from 1 August 2025 to 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Top Focus Ltd for the period from 1 August 2025 to 31 March 2026 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Top Focus Ltd, as a body, in accordance with the terms of our engagement letter dated 23 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Top Focus Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Top Focus Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Top Focus Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Top Focus Ltd. You consider that Top Focus Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Top Focus Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Huston & Co 13 Cabin Hill Gardens Ballycloghan BELFAST Co Down BT5 7AP 1 September 2026
- 4 -
Top Focus Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Debtors
4
279 
1,845 
Cash at bank and in hand
185 
1 
464 
1,846 
Creditors: amounts falling due within one year
5
(1,036)
(2,051)
Net current liabilities
(572)
(205)
Net liabilities
(572)
(205)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(573)
(206)
Shareholders' funds
(572)
(205)
For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 September 2026 and were signed on its behalf by
Peter James Lloyd Director Company Registration No. 15027711
- 5 -
Top Focus Ltd Notes to the Accounts for the period from 1 August 2025 to 31 March 2026
1
Statutory information
Top Focus Ltd is a private company, limited by shares, registered in England and Wales, registration number 15027711. The registered office is Made Simple Group, 20-22 Wenlock Road, London, London, N1 7GU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
42 
- 
Trade debtors
237 
1,845 
279 
1,845 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
646 
2,051 
Accruals
390 
- 
1,036 
2,051 
6
Average number of employees
During the period the average number of employees was 1 (2025: 1).
- 6 -